It was never set in stone that reference level for home theatre would be 75db, it was assumed and eventually became the defacto standard. The reference level for all cinemas is 85db. This number was arrived at due to it's relationship that 85db is the loudest level our ears can sustain constantly over a two-hour period without producing hearing loss (and why union rules on mixing stages demand that mixers have a 15 minute break every 2 hours to reset their ears). Due to the fact that cinemas are generally larger rooms then you living room and often filled with more people that dampen the sound (or the film needs to be heard over), and also that people often spend longer than two hours listening to their home systems, it was generally regarded at the beginning of this whole home theatre craze that we should set our reference levels a bit lower for home. That said, there were quite a few people who set their systems up using 85db as their reference 10-15 years ago. Some time around the introduction of DVD the idea of using 75db as the home reference gained a bit of traction and eventually stuck. I'm not certain where 75 came from as a number, most likely as it is a nice round 10 db less than the cinema ref (although relationships of 10s are really insignificant in decibels, it's an exponential scale that moves on the basis that a change of 3db is perceived as a doubling or a halving of perceived volume).